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Facts
The assessee filed two appeals against the rejection orders of their applications for registration under Section 80G(5) of the Income Tax Act, 1961. There was a significant delay in filing these appeals before the tribunal. The original rejection orders were passed ex-parte by the CIT(Exemption) after the assessee failed to appear on two opportunities.
Held
The Tribunal condoned the delay in filing the appeals and the ex-parte rejection orders, subject to the assessee paying a cost of Rs. 5,000/- to the Income Tax Department. The matters were set aside to the CIT(Exemption) to provide one more opportunity for the assessee to furnish necessary documents for registration.
Key Issues
Whether the delay in filing the appeals and the ex-parte rejection orders by the CIT(E) should be condoned to grant the assessee an opportunity for registration under Section 80G(5).
Sections Cited
80G(5)
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Income Tax Appellate Tribunal, “ B ” BENCH, AHMEDABAD
Before: SHRI T.R.SENTHIL KUMAR & SHRI NARENDRA PRASAD SINHA
PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:
These two appeals are filed by the assessee as against two separate orders passed by the Commissioner of Income Tax (Exemption) [in short “CIT(E)”] dated 28/02/2025 and 20/09/2025 rejecting the applications filed for registration u/s.80G(5) of the Income Tax Act, 1961 (in short “the Act”).
The registry has noted that there is a delay of 275 days in filing the appeal in ITA No.266/Ahd/2026. The assessee, by way of a notirized affidavit, explained that the first application for registration u/s.80G was rejected on 28/02/2025. Thereafter, & Shree Zalawad Jain Samaj vs. The CIT(E) - 2 - the assessee filed another application before the CIT(E) which was also rejected on 20/09/2025. Thereafter, the assessee filed appeals against both the rejection orders which has resulted in a delay of 275 days, thereby requested to condone the delay.
The Ld. Counsel appearing for the assessee has fairly admitted that in the first rejection order, the CIT(E) has given two opportunities of hearing on 27/01/2025 and 12/02/2025 which were not responded by the assessee due to technical fault which has resulted in passing the ex-parte rejection order. Therefore, the Ld. Counsel for the assessee pleaded to set aside the ex-parte orders by giving one more opportunity of hearing to the assessee- trust, so that all necessary evidences will be filed before the CIT(E) for granting registration u/s.80G of the Act.
The Ld. CIT-DR appearing for the Revenue submitted that necessary costs be imposed for setting aside the ex-parte orders.
Heard rival submissions and perused the materials available on record. Considering the delay in filing the appeal before this Tribunal of 275 days and ex-parte orders before the CIT(E), we hereby impose a cost of Rs.5,000/- payable by the assessee to the Income Tax Department within two weeks on receipt of copy of this order and produce the cost paid challan before the CIT(E), so that one more opportunity be given to the assessee-trust for registration u/s80G of the Act. Accordingly, we set aside the matters to the file of CIT(E) subject to fulfilment & Shree Zalawad Jain Samaj vs. The CIT(E) - 3 - of above conditions. Needless to say that the assessee should co- operate by filing all necessary documents before CIT(E) for granting registration u/s.80G of the Act.
In the result, both the appeals of the assessee are allowed for statistical purposes. This Order pronounced in Open Court on 27/03/2026 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 27/03/2026 T.C. NAIR, Sr. PS Copy of the Order forwarded to :
1. 1. The Appellant 2. The Respondent.